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Default Summing two columns

I have reports that have one group of totals in one column and another group
of totals in another column. I would like to add another column that gives
the difference for each row. The reports have various numbers of rows and I
would like to also have a count of the number of rows of difference. Row 1
has 350 in column e and 570 in column h. I want the difference between column
e and h in column j. Row 2 has 230 in column e and 120 in column h. I want
the difference between column e and h in column j. Row 3 has 479 in column e
and 443 in column h. I want the difference between column e and h in column
j. Then I want cell K1 to give a sum of column j. Then I want cell L1 to
count how many rows have a difference.
 
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